Last year, Buckner & Jones Company incurred the following costs:

Direct materials	$42,000
Direct labor	63,000
Manufacturing overhead	94,500
Selling expenses	25,200
Administrative expenses	23,100

Buckner & Jones produced and sold 2,060 units at a sales price of $131.25 each. Assume that beginning and ending inventories of materials, work in process, and finished goods were zero. What was the gross margin per unit? (Round answer to two decimal places.)